https://www.taxtmi.com/caselaws?id=437235 Advance Authorisation conditions for IGST and compensation cess exemptions were upheld as a valid fiscal restriction: the pre-import requirement and physical export linkage were not arbitrary, and the Court found no violation of Article 14 or the scheme of Advance Authorisation. The Court also held that the later deletion of the pre-import condition could not operate retrospectively, as amendment power under the foreign trade framework did not include implied retrospectivity. The earlier condition therefore remained enforceable for the period it was in force, and the exporters' challenge failed. en-us Fri, 28 Apr 2023 00:00:00 +0530 Fri, 06 Oct 2023 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437235 Advance Authorisation conditions for IGST and compensation cess exemptions were upheld as a valid fiscal restriction: the pre-import requirement and physical export linkage were not arbitrary, and the Court found no violation of Article 14 or the scheme of Advance Authorisation. The Court also held that the later deletion of the pre-import condition could not operate retrospectively, as amendment power under the foreign trade framework did not include implied retrospectivity. The earlier condition therefore remained enforceable for the period it was in force, and the exporters' challenge failed. Case-Laws Customs Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437235